I received both 1042-S and 1099-R forms from my pension fund. When I inquired as to why I got the 1042-S, they indicated that the 1042-S reports the pension income I received before they received my W-9 form. OK, I understand that based on my foreign address, they applied the presumption rules and listed me as a non-resident alien. My only complaint with that is that when I applied to receive pension benefits, I sent them a copy of my US passport. Therefore I assumed this documentation would be sufficient to establish my identity as a US person under Chapter 4 of the tax rules. They rejected that argument and told me that the absence of a W-9 form is the determining factor. Who is right?